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Taxing small businesses: Developing good tax policies paper

Published on 01 Jan 03 by Australian Tax Research Foundation

This volume reports on the proceedings of an Atax Symposium held in Sydney on 22 August 2003 to examine the tax treatment in Australia of small businesses and the lessons to be learnt from the UK, EU and USA experience.

The overriding objective of the Symposium was to identify good small business tax policies and strategies, the ultimate goal being to identify tax policy which encourage the growth and development of a vibrant small business sector.

Professor Judith Freedman, Oxford examined the case for special treatment of SMEs along with th UK tax treatment of SMEs. Professor Stewart Karlinsky, San Jose State University, examined the US treatment of SMEs, focusing on the definition of what constitutes a small business.

Australian policies were reviewed from a number of perspectives. Robert Warnock examined the key decision criteria SMEs must consider when determining which structure to adopt and Gary Payne examined the problems arising from current tax concessions for Australian SMEs. Peter Hendy reviewed regulatory issues, especially the impact of tax and employee obligations on SME and Cynthia Coleman and Chris Evans, the compliance cost issues.

Tax authority perspectives were provided by Neil Mann from the ATO and Bob Smith from the NSW Office of State Revenue. The discussion in the Symposium plenary session was outlined by Peter Burn.

Author profile

Neil Warren
Neil is a Professor, School of Taxation & Business Law, UNSW Australia.
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